INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol KATARIA
MSEI Symbol NOTLISTED
ISIN INE0SVY01018
Name of Company KATARIA INDUSTRIES LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-05-2026   13:00:00
End date and time of board meeting 29-05-2026   14:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 28-03-2026
Indicate Company website link for updated RPT policy of the Company https://www.katariaindustries.co.in/wp-content/uploads/2024/03/10.Policy_on_Related_Party_Transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no Default occurred on repayment of Loans and Debt Securities during financial year ended on March 31 2026


Financial Results — Other than Bank

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 16,088.86 33,103.82
Other income 117.44 152.82
Total Income 16,206.30 33,256.64
2 Expenses
(a) Cost of materials consumed 13,056.22 27,561.88
(b) Purchases of stock-in-trade 85.92 259.87
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 138.91 (72.49)
(d) Employee benefit expense 330.77 702.09
(e) Finance costs 49.83 104.10
(f) Depreciation and amortisation expense 281.00 528.99
(g) Other Expenses
1 other expenses 1,252.20 2,537.09
Total other expenses 1,252.20 2,537.09
Total expenses 15,194.85 31,621.53
3 Profit before exceptional and extraordinary items and tax 1,011.45 1,635.11
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,011.45 1,635.11
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,011.45 1,635.11
8 Tax Expense
Current tax 252.19 418.98
Deferred tax (15.84) 3.67
Total tax expenses 236.35 422.65
9 Net Profit Loss for the period from continuing operations 775.10 1,212.46
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 775.10 1,212.46
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 775.10 1,212.46
17 Details of equity share capital
Paid-up equity share capital 2,153.12 2,153.12
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 9,970.12
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.5 5.63
Diluted earnings (loss) per share from continuing and discontinued operations 3.5 5.63
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1) The above standalone financial results for the half year ended March 31, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of the Company at their respective meetings held on May 29, 2026. 2) The above Finacial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards (AS) as prescribed under Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 3) As per MCA notification dated 16th Feburary 2015 companies whose shares are listed on SME exchange as referred to Chapter IX of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2018 are exempted from compulsory requirement of adoption of IND-AS. 4) Earning per shares are caluclated on weighted average of the share capital outstanding during the year. Half year / Period EPS is not annualised. 5) Previous year’s/period’s figure have been regrouped/rearranged wherever necessary. 6) The Company does not have any subsidiary/associate/joint venture company(ies), as on March 31, 2026 7) As per Accounting Standard 17 on Reporting Segment (AS 17), the company has three reportable segment i.e. Wire Division, Cable & Conductor Division and PTS Accessiories.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,635.11
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 91.06
Adjustments for depreciation and amortisation expense 528.99
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (77.87)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 542.18
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (420.65)
Adjustments for decrease (increase) in trade receivables (565.53)
Adjustments for decrease (increase) in other current assets 1,322.95
Adjustments for increase (decrease) in trade payables (89.23)
Adjustments for increase (decrease) in other current liabilities (22.45)
Adjustments for provisions 11.89
Total adjustments for working capital 236.98
Total adjustments for reconcile profit (loss) 779.16
Net cash flows from (used in) operations 2,414.27
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 441.30
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 1,972.97
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 1,972.97
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 800.85
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 2,349.33
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 31.22
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 670.78
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (2,448.18)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,448.18)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 559.36
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 91.06
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 468.30
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 468.30
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (6.91)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (6.91)
Cash and cash equivalents cash flow statement at beginning of period 8.97
Cash and cash equivalents cash flow statement at end of period 2.06


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,153.12
Reserves and surplus 9,970.12
Money received against share warrants
Total shareholders' funds 12,123.24
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 241.62
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 0.00
Total non-current liabilities 241.62
6 Current liabilities
Short-term borrowings 2,255.59
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 379.62
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 71.49
Total Trade payable 451.11
Other current liabilities
1 other current liabilities 164.03
Total of Other long-term liabilities 164.03
Short-term provisions 67.95
Total current liabilities 2,938.68
Total equity and liabilities 15,303.54
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 3,839.49
Producing properties
Intangible assets 0.82
Preproducing properties
Property, Plant and Equipment capital work-in-progress 140.18
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 3,980.49
ii Non-current investments 0.00
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 other non current assets 241.36
Total of Other non-current assets 241.36
Total non-current assets 4,221.85
Current assets
Current investments 30.19
Inventories 3,768.98
Trade receivables 3,653.53
Cash and cash equivalents 2.06
Bank balance other than cash and cash equivalents 0.36
Short-term loans and advances 3,194.31
Other current assets
1 other current assets 432.26
Total of Other current assets 432.26
Total current assets 11,081.69
Total assets 15,303.54
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) 1) The above standalone financial results for the half year ended March 31, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of the Company at their respective meetings held on May 29, 2026. 2) The above Finacial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards (AS) as prescribed under Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 3) As per MCA notification dated 16th Feburary 2015 companies whose shares are listed on SME exchange as referred to Chapter IX of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2018 are exempted from compulsory requirement of adoption of IND-AS. 4) Earning per shares are caluclated on weighted average of the share capital outstanding during the year. Half year / Period EPS is not annualised.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Segment A - Wire 10,655.48 22,477.97
2 Segment B - Cable & Conductor 4,993.59 9,632.92
3 Segment C - PTS 538.13 1,113.69
4 Unallocated 19.10 32.06
Total Segment Revenue 16,206.30 33,256.64
Less: Inter segment revenue 0.00 0.00
Revenue from operations 16,206.30 33,256.64
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment A - Wire 791.85 791.85
2 Segment B - Cable & Conductor 1,035.57 1,035.57
3 Segment C - PTS 108.88 108.88
4 Unallocated (197.09) (197.09)
Total Profit before tax 1,739.21 1,739.21
i. Finance cost 104.09 104.09
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 1,635.12 1,635.12
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment A - Wire 11,284.25 11,284.25
2 Segment B - Cable & Conductor 982.37 982.37
3 Segment C - PTS 561.96 561.96
4 Unallocated 2,474.96 2,474.96
Total Segment Asset 15,303.54 15,303.54
Un-allocable Assets 0.00 0.00
Net Segment Asset 15,303.54 15,303.54
4 Segment Liabilities
Segment Liabilities
1 Segment A - Wire 1,936.95 1,936.95
2 Segment B - Cable & Conductor 787.04 787.04
3 Segment C - PTS 49.74 49.74
4 Unallocated 406.56 406.56
Total Segment Liabilities 3,180.29 3,180.29
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,180.29 3,180.29
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Ashok Kumar Agrawal and Associates Yes 31-07-2027


Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Loan 5,000.00 Not applicable 3,247.06 94.25 2,395.14 Loan 10.0 Repayable on demand Unsecured Business usage
2 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Any other transaction Loan received back 5,000.00 Not applicable 946.17 0.00 2,395.14
3 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Interest received 10% p.a. on running balance 48.61 0.00 0.00
4 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Any other transaction Rent received 300.00 Not applicable 0.06 0.00 0.00
5 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Loan 5,000.00 Not applicable 1,489.03 16.30 0.00 Loan 10.0 Repayable on demand Unsecured Business usage
6 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Any other transaction loan received back 5,000.00 Not applicable 1,505.33 16.30 0.00
7 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Any other transaction rent received 0.12 Not applicable 0.06 0.00 0.00
8 KATARIA INDUSTRIES LIMITED ARUN KATARIA Managing Director Remuneration 120.00 As per Shareholders Approval 9.00 0.00 0.00
9 KATARIA INDUSTRIES LIMITED ANOOP KATARIA Whole-time Director & CFO Remuneration 120.00 As per Shareholders Approval 9.00 0.00 0.00
10 KATARIA INDUSTRIES LIMITED RAKHI KATARIA Relative of Director Remuneration 16.80 Not applicable 8.40 0.00 0.00
11 KATARIA INDUSTRIES LIMITED PANKAJ KATARIA Relative of Director Remuneration 16.80 Not applicable 8.40 0.00 0.00
12 KATARIA INDUSTRIES LIMITED YASH KATARIA Relative of Director Remuneration 12.00 Not applicable 6.00 0.00 0.00
13 KATARIA INDUSTRIES LIMITED HARSH KATARIA Relative of Director Remuneration 15.00 Not applicable 7.50 0.00 0.00
14 KATARIA INDUSTRIES LIMITED SUNIL KATARIA NON EXECUTIVE DIRECTOR Any other transaction sitting fees Rupees 2000 per Board/committee meeting 0.16 0.00 0.00
15 KATARIA INDUSTRIES LIMITED MUKESH JAIN INDEPENDENT DIRECTOR Any other transaction sitting fees Rupees 2000 per Board/committee meeting 0.24 0.00 0.00
16 KATARIA INDUSTRIES LIMITED APURVA LUNAWAT INDEPENDENT DIRECTOR Any other transaction sitting fees Rupees 2000 per Board/committee meeting 0.24 0.00 0.00
17 KATARIA INDUSTRIES LIMITED SHANU PATWA Company Secretary and compliance officer Remuneration As per Appointment Terms and Human Resource Policy 0.60 0.00 0.00
18 KATARIA INDUSTRIES LIMITED Kataria Infrastructure Corporation Enterprise over which Directors exercise control Any other transaction Rent received 0.50 Not applicable 0.06 0.00 0.00
19 KATARIA INDUSTRIES LIMITED PANNA RESOURCES PRIVATE LIMITED Enterprise over which Directors exercise control Any other transaction Rent received 0.50 Not applicable 0.06 0.00 0.00
20 KATARIA INDUSTRIES LIMITED HIMSAGAR REAL ESTATE AND TRADERS LIMITED LIABILITY PARTNERSHIP Enterprise over which Directors exercise control Any other transaction Rent received 0.50 Not applicable 0.06 0.00 0.00
21 KATARIA INDUSTRIES LIMITED UTKARSH LAND DEVELOPERS PRIVATE LIMITED Enterprise over which Directors exercise control Any other transaction Rent received 0.50 Not applicable 0.06 0.00 0.00
22 KATARIA INDUSTRIES LIMITED SONIC OVERSEAS (INDIA)PRIVATE LIMITED Enterprise over which Directors exercise control Any other transaction Rent received 0.50 Not applicable 0.06 0.00 0.00
23 KATARIA INDUSTRIES LIMITED SETH PANNALAL DHULCHAND KATARIA PARMARTHIK TRUST Relative Trust Any other transaction Donation given 5.50 Not applicable 5.26 0.00 0.00
24 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Any other transaction Interest received 10% p.a. on running balance 6.53 0.00 0.00
Total value of transaction during the reporting period 7,297.95